Opinion
6429-23
04-24-2024
NICHOLAS SCOTT CARLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez, Judge
On April 5, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called and recalled from the calendar for the Trial Session of the Court at Los Angeles, California, on April 8, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 5, 2024, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2021, and that there is an overpayment in income tax due to petitioner for the taxable year 2021 in the amount of $9,590.00, which amount was paid on April 15, 2022, and for which a claim for refund was filed on April 15, 2022, which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency on which this case is based; and
That there is no penalty due from petitioner under I.R.C. section 6676 for the taxable year 2021.